摘要
“大智移云”背景下,各种信息技术的运用对高校的财务管理工作产生了很大影响。在此背景下,国家也对高校财务会计向管理会计转型提出了新的要求。文章从高校财务会计向管理会计转型的必要性出发,分析了当前高校的发展现状和面临的挑战,并探讨了高校财务会计向管理会计转型的路径。
Under the background of big data,cloud computing and mobile internet,the application of various information technologies has a great impact on the financial management of colleges and universities.In this context,the state has also put forward new requirements for the transformation of financial accounting to management accounting in colleges and universities.Based on the necessity of the transformation from financial accounting to management accounting in colleges and universities,this paper analyzes the current development status and challenges of colleges and universities,and discusses the path of transformation from financial accounting to management accounting in colleges and universities.
作者
朱晓云
ZHU Xiao-yun(Southeast University)
出处
《当代会计》
2022年第24期143-145,共3页
Contemporary Accounting
关键词
大智移云
财务会计
管理会计
智能财务
big data,cloud computing and mobile internet
financial accounting
management accounting
smart finance
